Turkey VAT (KDV) Calculator
Three calculation modes for 1%, 8%, 10%, 18%, 20%, and custom Turkey VAT rates.
This tool reflects Turkey VAT (KDV) rates: 1%, 10%, and 20% standard. Rates may change; verify with the Revenue Administration (Gelir İdaresi). Informational purposes only.
How to Calculate VAT-Inclusive and VAT-Exclusive Amounts
VAT (KDV, Katma Değer Vergisi) is an indirect tax paid to the government every time a good or service changes hands in Turkey. The seller collects VAT from the buyer and remits it to the government. The most common issue when issuing invoices is mixing up the tax base with the VAT-inclusive total.
Formula: VAT-Exclusive to VAT-Inclusive
VAT-Inclusive Total = Base × (1 + VAT Rate). For example, adding 20% VAT to a 1,000 TRY base: 1,000 × 1.20 = 1,200 TRY VAT-inclusive total. VAT amount = 1,200 − 1,000 = 200 TRY.
Reverse VAT (Extract VAT-Exclusive from VAT-Inclusive)
Base = VAT-Inclusive Total ÷ (1 + VAT Rate). From a 1,200 TRY VAT-inclusive amount at 20%: 1,200 ÷ 1.20 = 1,000 TRY base. Common mistake: 1,200 × 0.20 = 240 TRY is wrong because that takes a percentage of the VAT-inclusive total and miscalculates the base.
Example Scenarios
| Operation | Input | Rate | Excl. VAT | VAT Amount | Incl. VAT |
|---|---|---|---|---|---|
| Add VAT | 5,000 TRY base | 20% | 5,000.00 TRY | 1,000.00 TRY | 6,000.00 TRY |
| Extract VAT | 6,000 TRY incl. | 20% | 5,000.00 TRY | 1,000.00 TRY | 6,000.00 TRY |
| Find Base | 1,000 TRY VAT | 20% | 5,000.00 TRY | 1,000.00 TRY | 6,000.00 TRY |
| Add VAT | 2,000 TRY base | 8% | 2,000.00 TRY | 160.00 TRY | 2,160.00 TRY |
Current Turkey VAT (KDV) Rates and Application Areas in 2026
Which product or service falls under which VAT rate is one of the most frequently asked tax questions in Turkey. The table below summarises the rates in effect as of 2026.
Products and Services at 1% and 10% VAT Rates
The 1% rate applies to basic food items (bread, milk, eggs, raw meat, legumes, fresh fruit and vegetables), newspapers, and residential deliveries up to 150 m². The 10% rate applies to restaurant and hotel services, accommodation, and some agricultural inputs and services.
20% Standard VAT Rate (General Goods and Services)
20% is Turkey's standard VAT rate. Electronics, apparel, furniture, consulting, software, and any goods or services not specifically subject to a reduced rate fall under this rate.
| Category | Rate | Examples |
|---|---|---|
| Basic food (bread, milk, eggs, salt, sugar) | 1% | Raw meat, grains, legumes |
| Agricultural products (raw) | 1% | Fresh fruit, vegetables |
| Some processed food, pharma, medical items | 8% | Prescription drugs, medical supplies |
| Books, newspapers, magazines | 8% | All printed publications |
| Residential delivery (150–500 m²) | 8% | Mid-sized housing |
| Restaurant, hotel and entertainment services | 10% | Dining, accommodation |
| Some agricultural inputs and services | 10% | Fertilizer, farm machine maintenance |
| Special consumption scope (some textile, furniture) | 18% | Specific product groups |
| Standard rate (most goods and services) | 20% | Electronics, apparel, consulting, software |
What Is VAT Withholding (Tevkifat) and How Is It Shown on an Invoice?
VAT withholding (tevkifat) requires the buyer in certain transactions to pay a portion of the VAT directly to the tax office instead of to the seller. It is widely applied to prevent VAT evasion, especially in service sectors like construction, cleaning, security, and consulting.
Partial Withholding Transactions and Deduction Rates (e.g., 5/10, 9/10)
In partial withholding, a fixed share of the VAT is withheld by the buyer. Common rates: 2/10 (some services), 5/10 (cleaning, garden maintenance, shuttle transport), 7/10 (construction, repair), 9/10 (metal, plastic, paper scrap deliveries). Example: 10,000 TRY base, 20% VAT = 2,000 TRY, 5/10 withholding: VAT paid to seller = 1,000 TRY, VAT paid to tax office = 1,000 TRY. Total shown on invoice by seller: 11,000 TRY.